Factores macroeconómicos en el contexto pre y post Covid-19 y su influencia en los ratios financieros de las empresas del sector textil supervisadas por la SMV
Date
2024-04-03
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Pontificia Universidad Católica del Perú
Abstract
La presente investigación tiene como objetivo general analizar cómo los
factores macroeconómicos en el contexto pre y post covid-19 en los ratios
financieros de las empresas del sector textil supervisadas por la SMV y su
importancia radica en que este sector tiene gran presencia en el mercado
peruano y genera un volumen de trabajo importante a lo largo del territorio.
Con la llegada de la Covid-19 se paralizaron las actividades en todo el país,
generando que diversas empresas incurran en grandes préstamos para
poder salvar sus negocios o en el peor de los casos, lleguen a cerrarlos por
la falta de recursos para poder cumplir con sus obligaciones. En ese
sentido, es relevante contar con información que muestre el impacto que
se ha generado a nivel de liquidez y solvencia, para que en base a ello se
busquen soluciones rápidas y eficientes. Asimismo, la investigación es
aplicada con un enfoque cuantitativo de tipo no experimental y el método
utilizado es el diseño correlacional transeccional. La muestra seleccionada
para ser analizada está compuesta por dos empresas: Creditex S.A.A. y
Michell y Cía S.A. Los resultados para el período 2013-2021 muestran que
existe influencia significativa de los factores macroeconómicos en los ratios
financieros de las empresas analizadas, específicamente en la liquidez y
solvencia. Respecto a los factores macroeconómicos como el PBI e
inflación, estos impactaron negativamente en el sector textil peruano debido
a las restricciones del Estado por el contexto de confinamiento, pero las
empresas innovaron y aumentaron sus ventas mejorando la competitividad
mediante plataformas tecnológicas. Los indicadores financieros de
compañías como Creditex y Michell y Cía mostraron resiliencia pre y post
crisis, adaptando estrategias exitosas pese a las dificultades.
The present research aims to analyze how macroeconomic factors in the pre and post-COVID-19 context affect the financial ratios of textile sector companies supervised by the SMV, highlighting its significance due to the sector's substantial market presence in Peru and its generation of significant employment across the country. With the advent of COVID-19, activities were halted nationwide, leading many companies to incur large loans to save their businesses or, in the worst case, shut them down due to a lack of resources to meet their obligations. Therefore, it is relevant to have information that shows the impact on liquidity and solvency, to seek rapid and efficient solutions based on this. Additionally, the research adopts a quantitative, non-experimental approach using a cross-sectional correlational design. The selected sample for analysis consists of two companies: Creditex S.A.A. and Michell & Cía S.A. The results for the period 2013-2021 indicate a significant influence of macroeconomic factors on the financial ratios of the analyzed companies, specifically liquidity and solvency. Regarding macroeconomic factors such as GDP and inflation, these negatively impacted the Peruvian textile sector due to state restrictions during the confinement context, but companies innovated and increased their sales by improving competitiveness through technological platforms. Financial indicators of companies like Creditex and Michell & Cía showed resilience pre and post-crisis, adapting successful strategies despite difficulties.
The present research aims to analyze how macroeconomic factors in the pre and post-COVID-19 context affect the financial ratios of textile sector companies supervised by the SMV, highlighting its significance due to the sector's substantial market presence in Peru and its generation of significant employment across the country. With the advent of COVID-19, activities were halted nationwide, leading many companies to incur large loans to save their businesses or, in the worst case, shut them down due to a lack of resources to meet their obligations. Therefore, it is relevant to have information that shows the impact on liquidity and solvency, to seek rapid and efficient solutions based on this. Additionally, the research adopts a quantitative, non-experimental approach using a cross-sectional correlational design. The selected sample for analysis consists of two companies: Creditex S.A.A. and Michell & Cía S.A. The results for the period 2013-2021 indicate a significant influence of macroeconomic factors on the financial ratios of the analyzed companies, specifically liquidity and solvency. Regarding macroeconomic factors such as GDP and inflation, these negatively impacted the Peruvian textile sector due to state restrictions during the confinement context, but companies innovated and increased their sales by improving competitiveness through technological platforms. Financial indicators of companies like Creditex and Michell & Cía showed resilience pre and post-crisis, adapting successful strategies despite difficulties.
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Keywords
Pandemia de COVID-19, 2020---Aspectos económicos--Perú, Industria textil--Perú--Siglo XXI, Análisis de ratios, Estados financieros--Análisis
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